U.S. Tax Court Releases Stats on Pro Bono Tax Clinics

Pro Bono(Calendar Call Programs) 26 Cities

16 programs in 26 cities (2014 -- 19 cities)

Participating Clinics appear at Calendar Call in many cities

IRS Submits One Letter to the Court

Students supervised by a Chief Counsel Attorney represent the Commissioner

Often at Calendar Call and sometimes at Trial

Approx 27,300 cases pending

15,750 R and 11,550 S

Total Pro Se 72.5% (70% last year)

58% R Cases -- Pro Se (53% last year)

92% S & SL cases Pro Se (same as last year)

During the calendar year preceding the submission of this letter, the clinic consulted with approximately [number] of taxpayers with cases pending in the Court and . . .

With respect to the consultations, clinic entered an appearance for approximately [number] of taxpayers.

Clinics consulted with 2,241 taxpayers (groups)

Entered an appearance in 641 (of the 2,241 above) cases.

Numbers are similar to last 3 years

Great disparity in your answers

Ten clinics account for one half of the 2,241 consultations (last year five)

Range of clinic consultations -- high of 500 and low of 1

Range of Entry of Appearance -- high of 100 and low of 1

Calendar Call Programs Assisted more than 262 Petitioners in 2014

Of the 113 Clinics, approx. 90 regularly appear at Calendar Call

In 2014 approx 90 of the participating clinics had some relationship with outside attorneys. Some have formal pro bono panel -- others less formal. (up from 75 in 2013)

The Court wants your assistance as to what works, and what does not work

We can continue to update our Participation Guidelines to improve Access to Justice

Sometimes we try new things and they don't work so well. That is OK. We can continue to modify systems.

The Court welcomes your suggestions

The Court needs your input

Please take a few moments when sending you participation letter to us to let us know what is working and what is not.

Issued 30 days before trial to every self-represented petitioner

The parties are reminded that the case is calendared for trial at the Trial Session. . . .

The case will remain on the Court's trial calendar unless both parties sign an agreed decision and submit it to the Court or. . . . .

If you fail to appear at the Trial Session the case may be dismissed

The Court's records indicated you are not represented by counsel

The parties should consider arriving at 9am in or to be ready for the 10am calendar call

Petitioners should identify themselves to the Trial Clerk

The parties can use the time prior to the 10am calendar call to discuss remaining matters in the case

Attached is a copy of a letter from a Tax Clinic that serves the city. You are encouraged to contact a Tax Clinic as soon as possible

Concerns expressed about petitioners who may be in need of an interpreter

(1) Reminder that you have the option of submitting an additional stuffer notice in Spanish

(2) Note the FAQs

Many Low Income Taxpayer Clinics have resources to help

A Party may file a motion asking for the Court to pay for an interpreter -- Petitioner needs to establish 3 things:

1. A language barrier exists

2. Petitioner does not have the financial means to pay for an interpreter

3. The case presents a substantial question which is not frivolous

The Judge has discretion to grant or deny the request

The motion shall contain the 3 prerequisites

1. A language barrier exists

2. Petitioner can't afford to pay

3. Case presents a substantial question which is not frivolous

Judge should make a clear announcement about availability of clinic and or calendar call program

Judge should emphasize that there is no cost to petitioner to meet with volunteers

Assistance in some cities in gaining entrance to Federal Buildings

Difficult for clinic and calendar call program to assist when place of trial is changed from designated city to other cities.

Consider more video conferences, particularly to assist disabled petitioners.

Remind petitioners that the Tax Court is not part of the IRS.

Make the fee waiver package more accessible

Permit the volunteers additional time to meet with petitioners to better assist

Settlement days prior to calendar call

Scheduling issues -- overlapping cities

Mixed views on the value of answers in S cases

Small Cases -- 27 Weeks

Hybrid -- 8 Weeks

Regular -- 43 Weeks (not including "Specials")